§ 7-19D-1 Short title
§ 7-19D-2 Definitions
§ 7-19D-3 Effective date of ordinance
§ 7-19D-4 Ordinance shall conform to certain provisions of the Gross Receipts and Compensating Tax Act and requirements of the department
§ 7-19D-5 Specific exemptions
§ 7-19D-6 Copy of ordinance to be submitted to department
§ 7-19D-7 Collection by department
§ 7-19D-8 Interpretation of act; administration and enforcement of act
§ 7-19D-9 Municipal gross receipts tax; authority to impose rate
§ 7-19D-9.1 Municipal compensating tax
§ 7-19D-14 Quality of life gross receipts tax; authority to impose;
§ 7-19D-15 Municipal regional spaceport gross receipts tax;
§ 7-19D-16 Municipal higher education facilities gross receipts tax
§ 7-19D-17 Federal water project gross receipts tax; authorization;
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Terms Used In New Mexico Statutes > Chapter 7 > Article 19D - Municipal Local Option Gross Receipts and

  • Contract: A legal written agreement that becomes binding when signed.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.